Who is eligible for applying for the tax incentives for foreign special professionals?

Minxiong office, National Taxation Bureau of the Southern Area expressed that in order to attract more foreign special professionals to work in Taiwan, Article 9 of the Act for the Recruitment and Employment of Foreign Professionals was enacted as a tax relief measure.   The office indicated that a foreign special professional, who has been recognized to possess a special expertise announced by the central competent authority, has obtained the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education, or the Employment Gold Card issued by the National Immigration Agency, Ministry of the Interior, and has met all of the following requirements is eligible for applying for the tax incentives: 1. He/she has been approved for the first time to reside in the R.O.C. for the purpose of work; 2. He/she has engaged in professional work related to a recognized special expertise in the R.O.C.; 3. During the five years prior to his/her employment engaged in professional work or his/her obtaining the Employment Gold Card, he/she did not have household registration in the R.O.C. and was not an individual residing in the R.O.C. in accordance with the Income Tax Act. For any inquiries please don't hesitate to call us. The toll-free number is 0800-000-321. We are at your service. Press Release Contact: Mrs. Shiau. TEL:05-2062141 ext. 200